How do SARS tax brackets work?

Income is taxed in progressive bands from 18% up to 45%. Each band's rate applies only to the portion of income within it, and SARS publishes a cumulative base amount plus a marginal rate for each band to make the calculation quick.

What are the age rebates?

Every taxpayer gets the primary rebate. People aged 65 and over get an additional secondary rebate, and those 75 and over get a further tertiary rebate. Rebates are subtracted directly from the calculated tax, reducing the tax due.

What is the medical scheme tax credit?

It is a fixed monthly credit for belonging to a medical scheme: a set amount for the main member and the first dependant, and a smaller amount for each additional dependant. The annual total is subtracted from tax.

How is UIF calculated?

Unemployment Insurance Fund contributions are 1% of remuneration, but the contribution is capped because only earnings up to a monthly ceiling count. Above that ceiling the rand amount of UIF stays flat.

Does my income data get uploaded?

No. The entire calculation runs in your browser using JavaScript. Nothing you enter is sent anywhere, so your income stays private.

South Africa Income Tax Calculator

This South African income tax calculator estimates your take-home pay using the SARS 2024/25 tax tables. It applies the progressive PAYE brackets, the age-based rebates, the medical scheme tax credit, and the capped 1% UIF contribution, all in your browser.

How it works

PAYE brackets. Taxable income is taxed in seven bands from 18% to 45%. SARS gives each band a base amount plus a marginal rate, so the tax is base + (income − band threshold) × rate.
Rebates. The primary rebate (R17,235) is subtracted from everyone’s tax. Those 65+ also get the secondary rebate (R9,444), and those 75+ get the tertiary rebate (R3,145). Tax cannot go below zero.
Medical tax credit. R364 per month for the main member and the first dependant, plus R246 per month for each additional dependant, totalled to an annual figure and subtracted from tax.
UIF. 1% of remuneration, but only earnings up to the monthly ceiling of R17,712 count, capping UIF at R2,125.44 a year.

Net pay is taxable income minus PAYE minus UIF.

Example

On R500,000 a year (under 65, two medical members): PAYE before rebates is 77,362 + (500,000 − 370,500) × 31% = 77,362 + 40,145 = R117,507. Subtract the primary rebate R17,235 and the medical credit 364 × 2 × 12 = R8,736 → PAYE ≈ R91,536. UIF is capped at R2,125.44. Net pay ≈ R406,338 a year.

Notes

This is an estimate using the 2024/25 brackets, rebates, and medical credit amounts. It does not model retirement annuity deductions, travel allowances, or other fringe benefits. For an exact figure use SARS eFiling. Everything here runs locally.